Rent Tax Credit Calculator Ireland
The Rent Tax Credit is an Irish PAYE tax credit of €1,000 (€2,000 jointly assessed) for tenants of private rental accommodation. Introduced 2022, increased to €1,000 from Jan 2024 onward, available to most PAYE renters.
Who Qualifies For Rent Tax Credit
PAYE taxpayers paying rent on a property that is their principal private residence in the Republic of Ireland. Tenancy must be registered with the Residential Tenancies Board (RTB). Property must not be owned by the renter's parent, spouse, or relative. Single renters: up to €1,000. Jointly assessed: up to €2,000.
How To Claim
Available retroactively from 2022 onwards. Claim via Revenue's myAccount portal under 'Manage Your Tax 2026' → 'Add New Credits' → Rent Tax Credit. Need: landlord's RTB registration number, address of rental property, total rent paid, period of tenancy. Can claim within 4 years of the relevant year.
Cannot Exceed Tax Liability
The credit is non-refundable. Maximum benefit limited to your annual PAYE tax owed. If tax owed is €500, credit is capped at €500 even though full €1,000 might apply. Low-earners or those with other large credits may not get full benefit.
Source: Revenue.ie Rent Tax Credit Guide 2026, RTB Tenancy Registration Requirements. Last updated: May 2026.